receivables $ 106,000 $ 106,000 patented technology 192,000 192,000 customer relationships 0 484,000 in-process research and development 0 324,000 liabilities (472,000 ) (472,000 ) common stock (100,000 ) additional paid-in capital (300,000 ) retained earnings deficit, 1/1 676,000 revenues (410,000 ) expenses 308,000